EU — Customs, duties & de minimis

EU — Customs, duties & de minimis (EN)

Incoterm: DAP — recipient pays import duty, EU VAT (20%), and clearance/disbursement fees.
Carrier: From Japan via Japan Post (International ePacket Light / EMS, tracked).

1) De minimis / low-value imports

• ≤ EUR 150 goods value:
  No customs duty. EU VAT (19%-27%) applies.
  

• > EUR 150: Import declaration required. Duty + 20% VAT at clearance.

2) Assessment

• VAT 20%: applied on customs value + duty + freight/insurance.

• Duty: depends on HS code/origin (consumer goods ~2–6%). (EU TARIC)

3) Notes

• Website prices usually exclude EU duties/VAT/fees.

• Customs may request ID/invoice; delays or returns possible.
  
  
  EU VAT rates

• Denmark — VAT 25%

• Finland — VAT 24%

• France — VAT 20%

• Germany — VAT 19%

• Ireland — VAT 23%

• Italy — VAT 22%

• Netherlands — VAT 21%

• Portugal — VAT 23%

• Spain — VAT 21%

• Sweden — VAT 25%

• Hungary — VAT 27% (highest in the EU)

• Greece — VAT 24%